N.D.C.C. § 57-22-07 — Sheriff to give receipts for taxes collected

Upon receiving payment of any personal property tax, the sheriff shall make four copies of a
receipt therefor, which must contain the information required by section 57 -22-03 to be given to
the sheriff by the county treasurer and the amount of taxes and interest and penalty collected.
One of such receipts must be given to the taxpayer, one must be retained by the sheriff, one
must accompany the statement furnished to the county treasurer as aforesaid, and one must be
delivered to the county auditor together with a duplicate of the statement furnished to the county
treasurer.